“Revision” is the means through which the valuation of a particular property may be assessed between revaluations of the entire rating authority area in which that property is located. The legislation governing revision of valuations is set out in Part 6 of the Valuation Acts 2001 – 2015 (as amended).
An occupier of a property, an interest holder in that property, or the Local Authority in whose rating authority area the particular property is located may make an application to the Commissioner of Valuation to have the valuation of a property revised. An application for Revision may result in a valuation increasing, decreasing or remaining the same. There are very specific grounds to be met, set out in legislation, before a valuation may be revised.
For detailed information regarding making appeals to the Tribunal in relation to Revision, click here